GAAS Guide - Evidence and Procedures  

Audit programs give the auditor a list of procedures to procure evidence to support her/his opinion. Evidence to support the auditor's conclusions is gathered via testing of the client's systems. Sufficient and competent evidence is another of the general standards. Evidence is considered more competent if it is performed by the auditor or received by the auditor from an independent third party (e.g., a vendor, customer, or bank). Audit sampling helps an auditor achieve sufficient evidence to support her/his opinion while conducting an efficient audit. This program discusses audit evidence and procedures. This basic level course is most beneficial to professionals new to this topic who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic.